Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Non-Refereed Journal // 2005

    EU Company Taxation in Case of a Common Tax Base: A Computer-Based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer

    Corporate Taxation and Public Finance
  2. Contributions to Edited Volumes and Conference Proceedings // 2005

    Basel II und der Mittelstand, Korreferat zu Referat Andreas Pfingsten

    Corporate Taxation and Public Finance
  3. Expertises // 2005

    Schuldenmonitor

    Corporate Taxation and Public Finance
  4. Expertises // 2005

    IBC Taxation Index 2005

    Corporate Taxation and Public Finance
  5. ZEW Discussion Paper No. 05-70 // 2005

    Does it Pay to Watch Central Bankers’ Lips? The Information Content of ECB Wording

    In this analysis, the informational content of central bank rhetoric is assessed based on the experience with the ECB since 1999. Among the ECB’s communication channels we focus on the monthly press conferences.…

    Corporate Taxation and Public Finance
  6. Non-Refereed Journal // 2005

    Wie attraktiv sind europäische Länder als Standort für Mitarbeiterentsendungen?

    Corporate Taxation and Public Finance
  7. Non-Refereed Journal // 2005

    The Tax Burden on International Assignments

    Corporate Taxation and Public Finance
  8. ZEW Discussion Paper No. 05-39 // 2005

    Costs, Preferences, and Institutions: An Empirical Analysis of the Determinants of Government Decentralization

    This paper examines the factors determining vertical government structures. An empirical analysis for a panel of OECD countries indicates that apart from preferences, economies of scale, and other factors,…

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 05-38 // 2005

    IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies

    The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS-…

    Corporate Taxation and Public Finance